Refund restriction on integrated tax for exporters bars refunds where suppliers claimed specified notification benefits. Entitlement to refund of integrated tax on exports is restricted: claimants are ineligible if they received supplies from suppliers who availed specified central notification-based benefits relating to integrated tax or customs. The substituted provision ties refund eligibility to whether the supplier claimed exemptions under the listed notifications issued in October 2017, and is deemed effective from 23 October 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund restriction on integrated tax for exporters bars refunds where suppliers claimed specified notification benefits.
Entitlement to refund of integrated tax on exports is restricted: claimants are ineligible if they received supplies from suppliers who availed specified central notification-based benefits relating to integrated tax or customs. The substituted provision ties refund eligibility to whether the supplier claimed exemptions under the listed notifications issued in October 2017, and is deemed effective from 23 October 2017.
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